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F I S C A L I M P A C T R E P O R T

SPONSOR Garcia, M.J.

ORIGINAL DATE

LAST UPDATED

1/23/08

HB

SHORT TITLE Taylor Barela Reynolds Mesilla State Monument

SB 112

ANALYST Dearing

APPROPRIATION (dollars in thousands)

Appropriation

Recurring

or Non-Rec

Fund

Affected

FY08

FY09

$215.0

Recurring

General Fund

(Parenthesis ( ) Indicate Expenditure Decreases)

Relates to House Bill 299

Relates to Appropriation in the General Appropriation Act

Responses Received From

Cultural Affairs Department (DCA)

SUMMARY

Synopsis of Bill

Senate Bill 112 appropriates $215 thousand from the general fund to department of Cultural

Affairs for operations of the Taylor-Reynolds-Barela Mesilla monument in Old Mesilla, New

Mexico.

FISCAL IMPLICATIONS

The appropriation of $215 thousand contained in Senate Bill 112 is a recurring expense to the

General Fund. Any unexpended or unencumbered balance remaining at the end of FY09 shall

revert to the General Fund.

The appropriation would add two FTE positions; a project manager and a museum curator – at a

total cost of $135.0. The appropriation in Senate Bill 112 will provide operating support for

these positions, in addition to contracts necessary for development of the general management

plan, interpretive plan and preservation.

SIGNIFICANT ISSUES

A dedication ceremony for the Taylor-Barela-Reynolds-Mesilla State Monument occurred on

September 14

th

, 2006. The property was made available in 2003 to the State through a generous

Senate Bill 112 – Page

2

living-trust

1

donation from former Rep. J. Paul Taylor and his now deceased wife, Mary Helen

Daniels Taylor.

Subsequent to this donation, the property was designated a monument by Gov. Richardson in

February 2004.

ADMINISTRATIVE IMPLICATIONS

The living-trust agreement specifies that the property shall be operated as a State Monument

upon the passing of both Mr. and Mrs. Taylor, causing the termination of the living trust. The

donors have stipulated that operations should begin within six-months of the passing of the

remaining spouse. The department wishes to initiate some of the preliminary steps in

conservation and curatorial work necessary prior to the eventual opening of the monument.

RELATIONSHIP

Senate Bill 112 relates to appropriations in the General Appropriations Act. The

recommendation for the Cultural Affairs department included a $75 thousand appropriation for

preservation and maintenance of the Taylor state monument. The GAA recommendation did not

include FTE.

TECHNICAL ISSUES

The donation agreement specifies that the site must become operational within six months of the

expiration of the living-trust estate. The department states that it is therefore necessary to

develop the site’s general management plan, the property’s preservation and maintenance plan,

the site’s interpretive plan, as well as the artifact curatorial and exhibit plans; including a

curatorial plan and work on the home’s collection.

PD/bb

1

An inter vivos trust is created by a grantor in life, for the purpose of holding ownership to an asset during the persons’ lifetime; the most

significant feature of this arrangement is in stipulating asset distribution at death upon the termination of the living trust.